How to make calculation for construction work. How to make the calculation of dishes in the dining room
To summarize the activity and make important solutions for the company cannot be easily without the calculation of important indicators. Such as the cost of production. When it is analyzed, different expenses are used: constant and variable costs, direct and indirect.
The cost of production is the basis for calculating the effectiveness of activities. It participates in the definition of margin, profits, revenues, profitability of sales, depreciation and other economic indicators and is an amount of enterprise expenses for the production of goods. Different categories of spending may be included: raw materials, wages, packaging, delivery to the buyer, etc.
What is turned on?
The cost includes spending on:
- production of products (raw materials, energy carriers, capacity);
- content of fixed assets (equipment, manufacturing workshop);
- implementation of goods (packaging, deported, delivery to the buyer).
What expenses need to be included, depends on the products itself and the method of its implementation.
| Production of jewelry (Hand-Made) at home with sale | Production of restored juice with implementation in stores |
|
|---|---|---|
| Purchase of raw materials and materials for production | ||
| Customs expenses | ||
| Wage workers | ||
| Transportation costs (Delivery of raw materials, movement) | (Sending orders) | |
| Depreciation | ||
| Other costs | ||
| Packing goods | ||
| Delivery of goods to the point of sale or buyer | ||
| Warehouse Storage Tracts |
Thus, the cost structure completely depends on the product, the method and conditions of its sale. Products can be applied to the implementation, then you need to include spending and return unsold residues. Do not discount and percentage of marriage, which may occur during production and implementation. Perishable products have a smaller term of implementation, so the cost of its sales may be higher (additional advertising, for example).
Costs are direct and indirect. Light implies such spending, the size of which depends on the batch (for example, raw materials). Indirects are not directly related to production volume (management personnel salary). Also, costs are divided into permanent (they are always present in the same amount) and variables (depend on the production volume).
Also, the set of costs depends on the value of the cost:
- shop (only spending on production);
- production (all target costs);
- full (all manufacturer costs for production and sales).
More information about varieties can be viewed on the video:
What costs should be included, solved at each enterprise yourself. The universal version does not exist. This indicator will subsequently be used when calculating the effectiveness of financial and economic activities, as well as it can be reinforced by important decisions.
Example of calculation
Calculate the cost of one knitted cap and party knitted hats In the workshop with one working knitting machine (actual data was used, but planned).
Initial data:
- in the workshop, 1 machine and 1 person serves it;
- season a month produced 300 hats;
- the yarn consumption for one product is 150 g;
- fittings are not used.
| Permanent costs | |||
| Rental premises | |||
| Management costs | |||
| Salary employee | |||
| Deductions to the funds | |||
| Communal payments | |||
| Variable costs | |||
| Raw (yarn) | |||
| Delivery to shops | |||
The cost of one hat is equal to 347 rubles, and the batch of 300 pcs. - 103 950 rubles.
In the structure of spending constant costs prevail (67%).
The main share of spending on raw materials (28%). Less specific gravity Delivery products to shops (2%) and utility bills (2%).
Analyze production costs are best in dynamics. This will allow you to identify changes in the structure, to understand what costs have become less, and what more, as well as track seasonal oscillations.
| Article expenditure | By months |
|||||
|---|---|---|---|---|---|---|
| Permanent costs | ||||||
| Depreciation of equipment (knitting machine) | ||||||
| Rental premises | ||||||
| Management costs | ||||||
| Salary employee | ||||||
| Deductions to the funds | ||||||
| Communal payments | ||||||
| Variable costs | ||||||
| Raw (yarn) | ||||||
| Delivery to shops | ||||||
Reducing variable costs is associated with seasonal demand for goods. Accordingly, less products are produced in the summer months, so the cost of making the party is lower. The permanent costs remain almost unchanged.
In the above example, the cost of production was calculated on all costs incurred by the company. There is another approach that takes into account only variable costs depending on the size of the party.
What method to apply depends on the product itself and the situation in production. The decision to launch a new line, which should be a "rescue circle" for the enterprise, it is better to take, knowing the full cost of products, taking into account constant costs. However, in a successfully working company, this method may not be appropriate. In any case, at each production there is a method for calculating the cost and determining the spending that will be included in it.
The procedure and rules for registration of costing costs
Purpose of the document
Calculation is in demand when determining the cost (cost expression) of production, both a single calculation object and a group of specified objects. The calculation object is understood as a specific product or service. A calculating unit means a unit of measure (pieces, liters, etc.). Calculation is engaged in accumulating all costs that are directly or indirectly associated with the main activity - with the release of products, the provision of services. Based on the calculations produced, the actual complete or incomplete cost is determined, and at its base - the price. It is worth noting that calculation finished products It differs from the calculation of the cost of the service provided, in particular: the cost of production can be determined for a unit of product, batch of products, for a group of homogeneous products, for a separate production operation, etc. For the service, the estimate of the planned costs and their money assessment is made, and it is always individually. There is no concept of "homogeneous services"; For products, the regulatory cost can be determined, on the basis of which pricing is built. And to determine the result from the sale of products, the actual cost is used, which is determined at the end of the production process or a certain period of time. The difference between the regulatory and actual value estimate becomes profit or loss. And the next batch of products will be assessed for the consumer in a new way, taking into account the previously identified deviations in the cost; For services, a preliminary estimate is always calculated, based on the amount of planned activities. In other words, there are a number of regulatory estimates that are used when calculating the cost of the service and are adjusted to valid in this year Prices. Calculation of services and products is carried out on a variety of costs of costs, the list of which may vary depending on the industry and the specifics of activity, as well as depending on the cost calculation methodology.
Calculation methods.
Under the calculation method means a collection of used methods of reflection of costs for production and implementation that allow you to determine the actual cost. In economic nature, the poprocession method varies. With this method, the costs are grouped or under separate production processes, or in the stages of these production processes. That is why this technique is applicable where there are several consecutive stages of processing. At the same time, each product released at a particular stage cannot be considered ready productnor semi-finished; The searched method. This method Includes a semi-finished option for calculation and wireless. In the last embodiment, the cost of the product is calculated at the stage of the last redistribution. And with a semi-finished product - the calculation of the cost is performed for each redistribution. At the same time, it includes costs and the current redistribution and the cost of the previous redistribution; Browse method. This method is used where there is a small or individual production. It implies accounting of production costs for individual orders for services or products; Regulatory method. It uses enterprises with mass, serial and small-sector production. It is based on determining the deviation between the regulatory cost and actual expenses. The revealed deviations later fall into new regulatory calculations. For accounting purposes, Calculation is a grouping of costs in accordance with accounting policies And according to certain calculation articles. But at the same time it differs: Direct-Kosting. This cost grouping method is a technology in which cost is calculated only in variable costs, and the constant costs to which all common, realizable and general production costs include, are completely debited as part of the current costs of financial result. Thus, the products in the residue and incomplete production are estimated at incomplete cost, and all indirect costs are completely charged with the sale of products issued or even without selling products - the financial result of the enterprise in general; Full cost or absorption costing method. It implies the participation of all expenses - and indirect, and direct, in the calculation of the cost of products or services. As a result, the products in the residue and the sale will be estimated over the sum of all expenses that have been incurred on its production. And indirect expenses will be evenly included in the cost of products, regardless of whether they are sold or not. When applying each method, the correct classification of costs and their grouping on calculation articles are very important. Cost Classification and their distribution on items assigning expenses to different groups Costs occurs in a number of features: according to the method of inclusion of costs in the cost - direct and indirect. Under direct means the costs that are directly related to the production of products and are included in the valuation immediately. Indirect include expenses that are related to production service, with the management of the enterprise, etc. They are generally associated with the company's activities as a whole and are subject to distribution; For appointment - overhead and basic. The main materials include the costs of materials, raw materials, fuel and other production resources that are transformed into ready product (or in the service). Under the invoice understand the costs that are associated with the organization and management of the enterprise; Content - complex and one-element. The composition of one-element costs includes costs that form costs: labor payment, depreciation, materials, etc. Comprehensive - generality and general production costs; in relation to the volume of production. Permanent and variable costs differ. Permanent independent of the volume of issued products is administrative and general production costs. And here variable expenses are in full dependence on the number of products issued - these are materials, fuel and labor payment of the main workers; According to the relationship with activities - other (non-deactive) and ordinary. This classification is important for accounting and it differs from the classification of intended costs, since all costs are grouping first on the principle of their correlation with the type of activity, i.e. with the usual and optional (non-dealerization). And then the grouping within expenses on ordinary activities occurs on account accounts and at the same time on economic signs. These economic signs are a consolidated grouping of calculation articles: material expenses (raw materials, semi-finished products, fuel and other similar cost articles); salary costs; Contributions for social, medical and pension insurance; depreciation; Other expenses are common, commercial and general production. And for the purposes of the calculation itself, a more detailed grouping of articles is used: material costs are the costs of raw materials and materials; Energy and fuel that are necessary to ensure production; salary of only production (main) workers; extrabudgetary contributions from their salary; The costs of the general production order - depreciation of equipment and buildings of workshops, maintenance of the production process, and other similar costs; general running costs. They are otherwise called managerial. These include the costs of managing the enterprise, the remuneration of administrative staff, etc. Other production costs. These include those costs that were not included in the overall costs; Commercial expenses. This is holding advertising campaigns, packaging, transportation of products to consumer and other similar costs. All costs, starting with material and ending with other industrial, make up an incomplete cost of the product (services) or production. And together with commercial expenses, this is a complete cost.
Procedure for compilation.
To properly compile the costing of services, you need to follow the methodological instructions in the industry. In addition, the primary competent distribution of costs of accounting accounts is very important. This will make it possible to accurately assess the cost of services and perform pricing. And this is done on the accounts on the basis of primary documents that allow you to decide on the production and non-productive nature of the cost.
Example Cost Calculation
As for the cost of cost calculation, it includes two main stages: initially determine direct and indirect expenses. This is most convenient to do according to accounting data, where the entire grouping of expenses on this feature occurs on accounts; Further, based on the adopted calculation method, costs are distributed. This is very important, especially if several types of services are provided. Here it will be necessary to determine the magnitudes of common, general-flow and commercial expenses, which are either subject to distribution between the types of services relative to any feature (for example, the salaries of the main workers), or the assignment without distribution in full on the revenue.
Similar information.
Rules and subtleties of working with
Calculation card.
At catering establishments Calculation
The map is one of the main documents on
accrual sales prices for the dish and has
Installed unified form No. OP 1.
See you.
PS. . All materials in the preparation of their food production, you can find by passing this link:
Record has been published | Tags | Navigating on recordsRules and subtleties of working with a calculation card: 20 comments
- Lyudmila
thank you, Larisa. Very useful article. I have a question. If we were more interested in the planned test, the SES was more interested in technological cards, they didn't even look at the calculation cards. We didn't even look at the technological cards. For each dish for buyers. Could you clarify how to determine the food value of the dish. It is necessary for a directory chemical composition Food or data on the composition of raw materials, and how to take into account after thermal processing, how many nutritional values \u200b\u200bare left, if possible on the example. Thank you in advance, I will really wait for a response
- Kristina
Hello, please make sure that it does not make it difficult, the Pepper Stuffing Card.
INGREDIENTS:
Sweet pepper, 1 kg
Minced "Home" (beef + pork), 800 g
Onion, 2 pcs.
Carrot, 1 pc. medium size
Fig, 100 ml (Paul Glass)
tomato Pasta100 g
garlic, 2 teeth
vegetable oil
salt
Thank you in advance for your help! - Andrew
Hello. It all is very much that refers to the calculations of technologies in the name .. just all that in the direction of the gustrally restaurant direction. Thank you
- IZA
Good day help me please me if it is not for your difficulty please make me a calculation card of the Darginsky miracle and cigarettes with nuts, please help me really need
- Tamara
Good afternoon, please tell me, we get chickens of Cornishons, they are all different by weight, can we in the menu indicate the output of the finished chicken as 1 pcs, and not a gramme?
- Liana
Methodical instructions
To practical training
BY DISCIPLINE
"Building economy"
For students specialty 270115
"Examination and Real Estate Management"
Stavropol, 2006.
Methodical instructions Designed in accordance with the requirements of the State HPE in the specialty 270115 "Examination and Real Estate Management" and the Discipline Program "Building Economics".
In guidelines for practical exercises are considered next questions: Drawing up the calculation of the value of materials and transportation costs, drawing up estimate documentation, Production Funds of Construction Organizations, Labor Resources in Construction, Accounting and Taxation in Construction.
Methodical instructions can be used for independent work Students.
Compiler: Kireeva L. N., Art. prep.
Reviewer: Pchelins S. G., Ph.D., Associate Professor
Practical lesson 1. ............................................................................................................................. 5
Practical lesson 2. 11
Practical lesson 3. ................................. 12
Practical lesson 4. Compilation of local estimates................................................................... 15
Practical lesson 5. .............................................. 20
Practical lesson 6. ........................ 25
Practical lesson 7. Production Funds of Construction Organizations........................ 30
Practical lesson 8. Accounting and taxation in construction.................. 34
Practical lesson 9. Drawing up object estimates............................................................... 40
The study of the discipline "Economics of Construction" is preceded by the study of such special disciplines as "construction production technology" and "Organization of construction production". Knowledge of these disciplines helps students in the development of the discipline "Building Economics".
When preparing for each occupation, it is necessary to work out the topic of the lecture course, on the basis of which a practical occupation is carried out. To familiarize yourself with the brief explanations of the main provisions on the calculation, which is carried out in the theoretical part, to make out an example of solving the problem, which leads to a practical lesson.
Practical lesson 1.
Preparation of costing costs for construction Materials, designs, products
Theoretical part
Calculation is compiled in accordance with the given transport scheme of transportation based on the collectors of estimated prices for the carriage of goods for construction. Parts 1 and 2.
The magnitude of transportation costs for a given shipping scheme depends on what kind of selling price of building materials, details, structures are supplied. In the name of the selling price contains information about how inclusive price is included in the cost of transportation costs, loading and unloading operations. For example, precast concrete structures are supplied for the price of the supplier's Franco-Vendor (manufacturer), or the Franco-station station; Cement for the price Franco-station destination. Thus, the calculation serves to determine the transport costs from the item (vehicle) specified in the price to the sub-site warehouse at the construction site.
Transportation costs include:
- transportation of materials along the path;
- loading and unloading, as well as overload from one vehicle to another within the following path;
- Feeding and cleaning wagons and vehicles of water transport.
An example of calculation of calculation
Its number is indicated, the name of the material (design) adopted for transportation, as well as, in prices of what year transport costs are defined. Line 1 records the type of selling price set for this material or design (taken on a task based on the price list or part 4 of the collection of medium district estimated prices for materials, products and structures). Local materials.
The name of the supplier, the share of delivery, types of transport, items and traffic distances are accepted on a task, further filling of the form I 4 is made on the basis of collectors of estimated prices for the transport of goods for construction.
By section of railway and road transport, part 1 of the specified compilation are used, on the river - part 2. The total tariff is taken for construction goods.
The tariff scheme and the weighting norm of loading cars during rail transportation is made depending on the type of cargo being transported along table. 1, p. 77-79 parts 1 SSPG.
The number of cars simultaneously submitted for loading and unloading depends on the required amount of transportation and construction conditions (on laboratory work Accepted conditionally).
The class of cargo during road transport is accepted by Appendix 2, p. 24-27 parts 1 SSPG, surcharges for raising tariffs - according to general instructions to section 3A, p. 21-23. The waist coefficient is accepted by Appendix 1, p. 23-24.
The reverse side of the form I 4 is filled as follows.
Paragraphs I, II - road transport are filled on the basis of transportation tables for the transportation of goods on the Union republics, p. 27-65 parts 1 SSPG; Paragraphs 2, 4, 12 - on the table of estimated prices for loading and unloading operations. With rail and road transport, p. 66-68 parts 1 SSPG; Item 8 - corresponding table Part 2 of the SSPG.
Paragraphs 3, 6 are filled in accordance with clause 22 of the general instructions of the section with. 67-68 compilation parts 1; Paragraphs 7, 10 of the corresponding indications of part 2 of the SSPG.
Paragraphs 5 are filled on the basis of the task and table 2 of the transport card for transportation by the carriage shipping by cargo rate, p. 80-96 Part 1 of the SSPG, taking into account the transition coefficient from net weight to the weight of gross with. 7-14. Clause 9 is filled on the basis of a similar table of part 2 of the SSPG.
The total graph 16 is obtained as the sum of the graph 14 and 15.
Thus, in column 16 obtained the price of building materials Franco-construction site.
Form number 14.
Calculation No. 1.
Transport costs for 1 tons. terry Balts B 6-I __________________
Compiled in prices 1984
Initial data
1. Types of selling price ___________________ franco-Zh.-D ._______________
Platform________________________________________________________
Plant manufacturer ______________________________________________
2. Name of suppliers and share delivery, percentage. ___ ZBB plant 100% __________________________________________________________
3. Rail transportation _______________________________________
3.1. Type of shipment ___ Povagonnaya _________________________________
3.2. Tariff (general, exceptional) __________ general _____________
3.3. Discounts, allowances ___________ not____________________________
3.4. Tariff scheme ____________ 53 (p.77 p.321) ___________________
3.5. Cars loading rate _________ 53 (p.77 p.321) _______________
3.6. The number of simultaneously supplied wagons under loading __ 2 __
4. River shipping
4.1. Type of cargo and shipment _______________________________________
4.2. Tariff (general, exceptional) _____________________________
4.3. Raising the tariff ________________________________________
4.4. Tariff scheme ___________________________________________
5. Automotive transport
5.1. Cargo class __________ 1 (C.24 Appendix 2. P.14) ______________
5.2. Tariff (general, exceptional) __________ general _____________
5.3. Dumping _________ on large-capacity(p.22 p.12)
5.4.PoyOffact _____ K \u003d 1._______________________
Note: The estimated cost of transportation is determined on the basis
Snip IV-4-83. Appointment. Collection of estimated prices for the carriage of goods for construction. Part I. Railway and road transport.
Table 1 - Calculation of transportation costs.
| No. p / p | the name of the operation | Name of the end points of transportation (from-to) | Distance of transportation, km | Cost per 1 thousand rubles. | |
| Formula counting | Total | ||||
| Automobile transportation to the place | – | – | – | – | |
| Loading and unloading operations in road transport to the place of unloading | – | – | – | – | |
| Feeding wagons under loading S.67-68, p.22 | ZBBK factory | – | 0,40 | 0,40 | |
| Loading into wagons and unloading of them S.5, Table. P.14 | Unloading | – | 0,70 | 0,70 | |
| Rail transportation with. 12, p. 285; P.81, Table. 2. | From station departure | 0.64x1.0 | 0,65 | ||
| Feeding wagons under unloading S.68, p.22 | Treasure warehouse | – | 0,50 | 0,50 | |
| Filing vessels under the unloading | – | – | – | – | |
| Loading in the court and unloading of them | – | – | – | – | |
| Water transport | – | – | – | – | |
| Filing vessels under the unloading | – | – | – | – | |
| Road transport in places of destination | Priescent Warehouse, Property Warehouse | 0.76x1.25 | 0,9 | ||
| Loading and unloading operations during road transport in destination | Loading + unloading | – | 0,8+0,75 | 1,55 | |
| Intrah-ray transportation materials | – | – | – | – | |
| Total for 1 tons. | 4,75 |
Amounted to __________________
"___" _____________ 20 ... g.
The task
Calculate the costing of transportation costs for the beam of the rafter reinforced concrete.
Table 2 - Initial data for the preparation of transportation costs
| № Var. | Mark. | Split, M. | The volume of concrete, m 3 | Weight, t. | Position of the Price List 06-08. | Wholesale price, thousand rubles. |
| B6-1 | 0,45 | 1,13 | 1,10 | 49,7 | ||
| B6-1 | 0,45 | 1,13 | 1,11 | 50,50 | ||
| B6-3. | 0,45 | 1,13 | 1,12 | 51,80 | ||
| B6-4 | 0,45 | 1,13 | 1,13 | 54,60 | ||
| B6-5 | 0,45 | 1,13 | 1,14 | 56,50 | ||
| B6-6 | 0,45 | 1,13 | 1,15 | 58,20 | ||
| B6-7 | 0,45 | 1,13 | 1,16 | 61,00 | ||
| B6-8. | 0,45 | 1,13 | 1,17 | 66,00 | ||
| B9-1 | 1,1 | 2,75 | 1,18 | 124,00 | ||
| B9-2 | 1,1 | 2,75 | 1,19 | 125,00 | ||
| B9-3. | 1,1 | 2,75 | 1,20 | 129,00 | ||
| B9-4 | 1,1 | 2,75 | 1,21 | 136,00 | ||
| B9-5 | 1,1 | 2,75 | 1,22 | 143,00 | ||
| B9-6 | 1,1 | 2,75 | 1,23 | 155,00 | ||
| B9-7 | 1,1 | 2,75 | 1,24 | 166,00 | ||
| 1B12-1 | 1,8 | 4,5 | 1,25 | 223,00 | ||
| 1B12-2 | 1,8 | 4,5 | 1,26 | 231,00 | ||
| 1B12-3. | 1,8 | 4,5 | 1,27 | 253,00 | ||
| 1B12-4 | 2,0 | 5,0 | 1,28 | 263,00 | ||
| 2B12-4 | 2,0 | 5,0 | 1,29 | 273,00 |
1. What is the basis for the preparation of costing transport costs?
2. What costs include transport costs?
3. What does the magnitude of transport costs depend on?
Main:
Additional
Practical lesson 2.
Drawing up the cost calculation of materials, structures, products
Theoretical part.
In an individual unit rated, materials should be taken into account by the price of the Franco-construction site. The costs that determine this type of price consist of: the selling price of the industry, surcharges of sales and supply organizations (if their services are used), the cost of containers and props, transport and promotion and warehouse expenses.
Calculation of the value of materials is compiled on local materials. When using imported materials, their prices are taken from the corresponding parts of the collection of medium district estimated prices for building materials, products and structures (SSRS).
If the distances of transportation of imported materials differ from those accepted into the SSRs to a large or smaller direction, the prices for these materials are specified according to the use of Eroer 84.
Calculation in form 13 is compiled based on:
1. There are price lists in which prices (vacation) are contained on various building materials introduced in actions from 1.10.1982. For example, the price list 06-08 contains prices for precast concrete structures, price list 06-12-01 - crushed stone prices;
2. SSRSTS, part 1. Local materials entered into action from 1.01.1984;
3. Collection of estimated prices for the carriage of goods for construction, enacted from 1.01.1984. Parts 1 and 2;
4. Calculation of transportation costs.
Calculation of the value of materials is drawn up as follows.
Name of materials (graph 2), unit unit (graph 3), type of selling price (graph 5), the mass of measurement units (graph 6) and the selling price (graph 10) are filled in accordance with the task in full compliance with the general instructions of the price list and the part of the SSRSTS . The name of the supplier and the location of shipment is filled according to the task.
Transportation costs (column 7) are affixed according to the total cost of transportation costs (form 14), the number of which is indicated in column 8.
The column 9 records margins of sales and supply organizations that are two species depending on the terms of delivery of materials:
1. Warehouses (in case of materials from the warehouses of these organizations). They include the cost of keeping warehouses, storage and vacation materials.
2. Transit (in case of obtaining materials with the participation of supply-sales organizations, but bypassing their warehouses, i.e. transit from the supplier to the construction site).
Warehouse markup is 6%, transit - 0.5% of the selling price.
Count 11 is obtained by multiplying the established rate of margins by the value of the selling price (graph 10) and the division of the obtained work per 100, because. These norms are set in% of the selling price.
Graph 12 is filled in accordance with the instructions and prices for the container and the props contained in the collection of estimated prices for the transport of goods for construction.
Propeling and warehouse costs (graph 15) are determined by multiplying the norm installed on columns 14 and the division of the obtained work per 100, since The rate is set in% of the price of the Franco-Pricket Warehouse. The procurement and warehousing costs are necessary for the content of the priest warehouses, warehouse apparatus, take into account the natural damage and loss of materials during transport and storage. Established norms of procurement and warehouse expenses for construction, sanitary and technical and electrical materials, products and designs in the amount of 2% of the price of the Franco-Pricket Warehouse.
Table 3 - Calculation of the value of materials and products
| No. P.P. | Name of materials, semi-finished products. and products | Units | Name of supplier and shipping | View of the holiday price of the Franco Plant of the Departure Station or Destination, etc. | Gross measurement units | Transportation costs 1T.Gruz, rub. | Rooms Calculation transport. races. | Sales marks and supply. Organizes.,% | Selling price | per unit measurement in rubles. | |||||
| Rates Sales and Snab-X organ. | Cost of container and requisite | Fare | Total estimated price (Franco-at-site. Slad) | Procurement and warehouse expenses | Total estimated price with the vote. - warehouse expenses | ||||||||||
| I. | Beam | Art. | Franco- | ||||||||||||
| Stropyl | PC. | Sending | J.D. | 1,18 | 1,17 | ||||||||||
| B 6-1 | -t. Putting | platform. Z-yes | 4,75 | 0,1 | 0,5 | 5,37 | 56,74 | 1,13 | 57,87 | ||||||
| Heot. | |||||||||||||||
| . | Price list 06-08Post.1-10 | S. 12, p. 285, p. 7, p. 8 | c. 6 x gr. 7. | c. 10 + 11 + 12 + 13 | c. 14 x 0.02. | ||||||||||
Amounted to
The task
Calculate the cost of materials.
Table 4 - Initial data for the calculation of the cost of materials
| № Var. | Mark. | Split, M. | The volume of concrete, m 3 | Weight, t. | Position of the Price List 06-08. | Wholesale price, thousand rubles. |
| B6-1 | 0,45 | 1,13 | 1,10 | 49,7 | ||
| B6-1 | 0,45 | 1,13 | 1,11 | 50,50 | ||
| B6-3. | 0,45 | 1,13 | 1,12 | 51,80 | ||
| B6-4 | 0,45 | 1,13 | 1,13 | 54,60 | ||
| B6-5 | 0,45 | 1,13 | 1,14 | 56,50 | ||
| B6-6 | 0,45 | 1,13 | 1,15 | 58,20 | ||
| B6-7 | 0,45 | 1,13 | 1,16 | 61,00 | ||
| B6-8. | 0,45 | 1,13 | 1,17 | 66,00 | ||
| B9-1 | 1,1 | 2,75 | 1,18 | 124,00 | ||
| B9-2 | 1,1 | 2,75 | 1,19 | 125,00 | ||
| B9-3. | 1,1 | 2,75 | 1,20 | 129,00 | ||
| B9-4 | 1,1 | 2,75 | 1,21 | 136,00 | ||
| B9-5 | 1,1 | 2,75 | 1,22 | 143,00 | ||
| B9-6 | 1,1 | 2,75 | 1,23 | 155,00 | ||
| B9-7 | 1,1 | 2,75 | 1,24 | 166,00 | ||
| 1B12-1 | 1,8 | 4,5 | 1,25 | 223,00 | ||
| 1B12-2 | 1,8 | 4,5 | 1,26 | 231,00 | ||
| 1B12-3. | 1,8 | 4,5 | 1,27 | 253,00 | ||
| 1B12-4 | 2,0 | 5,0 | 1,28 | 263,00 | ||
| 2B12-4 | 2,0 | 5,0 | 1,29 | 273,00 |
Questions to the practical lesson
1. What costs are the cost of materials, products and structures for construction?
2. What does the type of margin of sales and supply organizations depends?
3. What types of surcharges of sales and supplied organizations do you know?
Main:
Additional
Practical lesson 3.
Drawing up individual single rates
Theoretical part
A single price is compiled based on element estimated norms, which are contained in annexes to SNiP IV-2-82 (volume 2, 3, 4). Characteristics of structures included in buildings are taken from SNiP IV-4-82 application. Collection of medium district estimated prices for materials, products and designs. Part IV. Local materials.
The order of filling form 10.
The name of the structural element or type of work is filled in full accordance with the task. In the Count "Justification", the SNiP cipher is recorded, a table indicating its number and column, which corresponds to the characteristic of the design or the type of work from which the normative costs are taken.
In columns 3, 4, 6 on the basis of element estimated norms (SNiP IV-2-82), cost elements and quantities are recorded.
Count 5 for the main material or design is filled: by calculation (form 13), by local materials, according to the collection of estimated prices for local building materials, products and structures for the industrial-civil construction of the Stavropol Territory, according to imported materials on the appropriate parts of the collection of medium district estimated assembly prices for materials, products and structures.
Cost of machine-hours building machines It is determined by the preparation of a separate calculation or by a collection of estimated prices for the operation of building machines (annex to SNiP IV-3-82).
Count 7 is filled as follows. Costs for elements with a unit of measure "rub." Recorded in Count 7 directly from the SNiP table. The costs of items with natural units of measurement (m 3, kg, pcs, etc.) are determined by multiplying graph 5 and 6.
The amount of costs in column 7 determines the value of direct costs per unit of measurement specified in the SNiP table (on i pc. Prefabricated structures, at the I km of the pipeline, etc.).
Table 5 - Individual single price
On the laying of rafter beams in single-storey industrial buildings up to 25 meters high (b 6-1)
Base: Snip TU - 2-82, Table. 7-7 2. Meter: 100 pcs.
| No. p. / N | Justification of the adopted value of a unit of work | Name of works and costs | unit of measurement | Estimated cost of units, rub. | Number of units of measure | Estimated cost |
| Labor costs | Cherts. | __ | __ | |||
| Wage | rub. | __ | ||||
| Calculation of the cost of Masha.-Hour 0489-7 | Cranes tracked cargo-lifting 25 tons (in the numerator - total, in the denominator - salary) | Masha.-Ch | 30.1 | |||
| Other cars | rub. | __ | ||||
| Calculation by F.№13 | Stropile beams | PC. | 57,73 | 57,73 | ||
| SCC for PGSRO, p.1529 p.13 | Concrete M200 | m 3. | 25,2 | 1,4 | ||
| SSRSTS Part 1 p.636 p.48 | E-42 electrodes | t. | 0,02 | |||
| Other materials | rub. | – | ||||
| TOTAL: | rub. | |||||
| including basic salary | rub. | |||||
| Exp. machines | rub. | |||||
| Including zag. pay | rub. |
The task
Create an individual unit price for pipes Pressure Z.B. Sneaker (1 pm)
Table 6 - initial data for the preparation of an individual single rates
| № Var. | The diameter of the conditional passage, mm | Calculation pressure, MPa | Volume 1 BYM.M. | Mass 1 mm. | Position of the Precraft 06-08 | Wholesale price, rub. |
| 1,5 | 0,12 | 0,31 | 7,32 | 36,00 | ||
| 1,0 | 0,12 | 0,31 | 7,33 | 34,00 | ||
| 0,5 | 0,12 | 0,31 | 7,34 | 30,09 | ||
| 0,5 | 0,12 | 0,31 | 7,34 | 24,72 | ||
| 1,5 | 0,16 | 0,40 | 7,35 | 44,40 | ||
| 1,0 | 0,16 | 0,40 | 7,36 | 42,40 | ||
| 0,5 | 0,16 | 0,40 | 7,37 | 38,20 | ||
| 0,4 | 0,16 | 0,40 | 7,37 | 30,56 | ||
| 1,5 | 0,20 | 0,50 | 7,38 | 52,20 | ||
| 1,0 | 0,20 | 0,50 | 7,39 | 49,80 | ||
| 0,5 | 0,2 | 0,50 | 7,40 | 44,80 | ||
| 0,4 | 0,20 | 0,50 | 7,40 | 35,84 | ||
| 1,5 | 0,28 | 0,71 | 7,41 | 76,00 | ||
| 1,0 | 0,28 | 0,71 | 7,42 | 74,00 | ||
| 0,5 | 0,28 | 0,71 | 7,43 | 67,00 | ||
| 0,4 | 0,28 | 0,71 | 7,43 | 53,60 | ||
| 1,5 | 0,4 | 0,99 | 7,44 | 109,00 | ||
| 1,0 | 0,40 | 0,99 | 7,45 | 105,00 | ||
| 0,5 | 0,40 | 0,99 | 7,46 | 95,00 | ||
| 0,4 | 0,40 | 0,99 | 7,46,1 | 76,00 |
Questions to the practical lesson
1. What is the basis for the preparation of an individual single rates?
2. How is the cost of the machine-hours of operation of construction machines?
3. What skins are used in the preparation of an individual single rates?
Main:
Additional
Practical lesson 4.
Compilation of local estimates
Theoretical part
Local estimates are primary estimated documents and are drawn up for certain types of work and costs of buildings and structures based on the volumes defined in the development of working documentation.
Local estimated calculations are compiled in cases where the amount of work and costs are completely defined and subject to clarification based on working documentation.
Local estimated calculations (estimates) on certain types of construction and installation work, as well as the cost of equipment are compiled based on the following data:
Parameters of buildings, structures, their parts and structural elements of the adopted design solutions;
The volume of work taken from the departments of construction and installation work and the design materials determined by design materials.
Local estimated calculations (estimates) are compiled by buildings and structures: construction works, special construction work, domestic sanitary and technical work, internal electricity, electric power plants, installation and acquisition of technological and other types of equipment, measuring instruments (instrumentation) and automation, low-current devices (communication, alarm, etc.), Acquisition of devices, furniture, inventory, etc.
In local estimated calculations (estimates), the data grouping is performed in the sections in a separate constructive elements Buildings (facilities), types of works and devices in accordance with the technological sequence of work and consideration of specific features separate species Construction. On buildings and structures, separation on the underground part may be allowed (work " zero cycle") And the above-ground part. Local estimated calculation (estimate) can have sections:
On construction work - excavation;
Foundations and walls of the underground part;
Overlaps, partitions;
Floors and bases;
Coatings and roofs;
Filling opening;
Stairs and sites;
Finishing work;
Different works (porch, breakfast, etc.), etc.;
According to special construction work - foundations for equipment;
According to internal sanitary work - water supply, sewage, heating, ventilation and air conditioning, etc.
- on the installation of equipment - the acquisition and installation of technological equipment.
Table 7 - local estimated calculation
[Name of construction site (repairable object)]
Local estimated calculation number ___
(local estimates)
on the ________________________________________________________________
(Work name and cost, object name)
Base:
Drawings №№ __________________________________________
Estimated cost _________________________________________ thousand rubles.
Funds for labor payment ____________________________________ thousand rubles.
Compiled (a) in current (forecast) prices as of _____20____
Amounted to ______________________________________________________
Checked _____________________________________________________
[Position, signature (initials, surname)]
The task
Make a local estimate based on the volume of work on the passport of the standard structure. Determining the volume of work on the types and constructive elements to produce according to the project drawings and specification to them. The entire nomenclature of works on the construction of buildings is grouped into the relevant sections.
Nomenclature general construction (approximate):
BUT. Underground building.
I. Earthworks.
1. Installing the construction site.
2. Developing a soil with an excavator in the dump.
3. The same with loading on dump trucks.
4. Transportation of soil by automobiles.
5. Soil seal with backfill mechanical traamies.
II. Foundations.
1. Preparation under the foundations from sand, rubble, etc.
2. Laying of precast concrete foundation blocks.
3. The same, foundation beams.
B. The aboveground part of the building.
I. Columns.
1. Installation of precast concrete and metal connections.
II. Truck beams.
1. Laying of precast concrete beams.
III. Coating.
1. Installing rafting reinforced concrete farms.
2. laying of nationals reinforced concrete plates Coatings.
1. Installation of precast concrete panels of exterior walls.
2. Installing window bakes (panel or individual elements, steel, reinforced concrete or wooden).
V. Roof.
1. The device of the vapor barrier layer.
2. Warming coverage.
3. Device of an aligning screed for insulation.
4. The device of a roll roof.
1. Sealing the soil of rubble.
2. The training device under the floors.
3. Floor coating.
VII. Interior finishing works.
1. Solid alignment concrete surfaces walls.
2. The same, ceilings.
3. Coloring walls and ceilings.
4. Oil color Window designs, doors and gates.
5. Device and development of inventory forests for internal finishing work At the height of the floor is 5 m or more.
VIII. Outdoor finishing works.
1. Facing the base of color, glazed tiles, concrete, granite slabs, etc.
2. Coloring facade.
IX. SCHOOT.
1. Device preparation from rubble.
2. Asphalt coating device.
Questions to the practical lesson
1. List the methods for determining the estimated cost.
2. What are the estimated standards are used in the preparation of local estimates?
3. What types of work Local estimates?
Basic
Additional
Practical lesson 5.
Drawing up a consolidated estimated calculation.
Theoretical part
Consolidated estimated calculations of the cost of building enterprises, buildings, structures or their queues are considered as documents that determine the estimated limit of funds necessary to complete the construction of all objects provided for by the project. The consolidated estimated calculation of the cost of construction is approved in the prescribed manner serves as a basis for determining the limit of capital investments and the opening of financing of construction.
In the consolidated estimated calculations of the cost of production and housing and civil construction, the funds are recommended to be distributed across the following chapters:
1. "Preparation of the construction site."
2. "Basic construction objects".
4. "Energy facilities".
5. "Objects of transportation and communications."
6. "External networks and facilities of water supply, sewage, heat supply and gas supply".
7. "Improvement and gardening of the territory."
8. "Temporary buildings and structures."
9. "Other works and costs".
11. "Preparation of operational personnel."
For objects overhaul Residential homes, communal and socio-cultural facilities as part of a consolidated estimated calculation of the funds are recommended to be distributed across the following chapters:
1. "Preparation of platforms (territory) of overhaul."
2. "Main objects".
3. "Objects of the subsidiary and maintenance destination".
4. "External networks and structures (water supply, sewage, heat supply, gas supply, etc.)".
5. "Improvement and gardening of the territory." 6. "Temporary buildings and structures."
7. "Other works and costs".
8. "Technical Supervision".
In the absence of objects, works and costs provided for by the relevant chapter of consolidated estimated calculation, this chapter is skipped without changing the numbers of subsequent chapters.
In the consolidated estimate calculation of the cost of construction (in graphs 4-8) the following results: for each chapter (if there are partitions in the chapter, on each section), by the amount of chapters 1-7.1-8, 1-9.1-12 , as well as after the accrual of the amount of reserve for unforeseen work and costs, "total by consolidated estimated calculation".
In the consolidated estimate calculation of the overhaul, the final data is given on each chapter, in the amount of chapters 1-5, 1-6.1-7, 1-9, as well as after the accrual of the amount of the reserve for unforeseen work and costs - "Total for consolidated estimated Calculation. "
Table 8 - consolidated estimate calculation of the cost of construction
Customer ______________________________________________________
(name of company)
"Approved"
"___" ________ 20 ___
A consolidated estimated calculation in the amount of ____________________________ thousand rubles.
Including return amounts _______________________________ thousand rubles.
You will need
- - enterprise documents;
- - blank of the calculation card;
- - assortment of dishes;
- - calculator;
- - parish invoices;
- - List of products.
Instruction
Before proceeding with the calculation card, on the basis of the plan-menu, write a list of dishes to be filled with calculation. Then determine the norms of the attachment of raw materials for each type of manufactured products. Calculate sales prices for raw materials, which is included in the dishes. For this purchasing prices multiply per mark.
In the form of form No. OP-1, specify the name of your enterprise in accordance with the Charter, other constituent document. Enter the name of the service (department, structural unit), in which production is manufactured. Write an activity code in accordance with All-Russian classifier Enterprise activities.
Indicate the name of the dish (manufactured products), its number in accordance with the recipe collection. Assign the Calculation Card number, the date of its preparation. It must be borne in mind that the calculation is filled with both one dish and a hundred dishes. In the latter case, the calculated selling price will be more accurate.
The first graph of the calculation card form is designed to specify the sequence number of the product, the second - to make it the name in accordance with the arrival invoice, the third is to write its code.
Each dish is assigned a number, the date is specified. For each of them, three graphs are distinguished: the norm products (raw materials) in kilograms, the purchase price, the amount in rubles. By summing the amount for each product, determine the cost of the raw material set to each product.
Multiply each cost of the raw material set of a separate dish per mark installed in the enterprise. Thus, you determine the cost of each type of manufactured products.
Calculation card Signatures of the director of the company of catering, head of production (indicating their posts, personal data). Related Calculation is necessary to the accountant, which made it.
Sources:
- An album of unified forms of primary accounting documentation for the accounting of operations in public catering
- calculation cards
The ability to draw up costing for the manufacture is useful at home and at work. Planning the apartment repair, the construction of cottages or the manufacture of a bath, you need to correctly calculate the cost of the work and the number of building materials.
You will need
- microsoft program Office Exsel.
Instruction
Enter the names of the columns. The first is the serial number. Denote it simply symbol number. The second is the name of the material or the type of work. For example, when providing services, list here on the items all the actions that will be manufactured. And when purchasing accessories - the name of all products. The third is the price per unit of goods or service. The fourth column is the number (pieces, times, etc.). Name it abbreviated "Number of".
Fifth column - general calculation of works or materials. Make a sum of all the items or services of one name. Subsequently will automatically be the total cost. To make this operation, do the following:
Click on the left mouse button and highlight the entire fifth column;
Put on the right mouse button, then it will appear with actions;
Find a "cell format";
Select the first "number" tab;
Specify - "cash" or "numeric".
After performing actions, calculate the total amount. Allocate the entire column again. In the upper corner, on the right, find the designation σ (sigma). Click it to have all the numbers in the desired column.
In the sixth column, place notes. Make all additional information here. Where necessary, their color, timing of work, customer phones, etc. For text information to be displayed correctly, do the following:
Using the left mouse button, select all the stitches of the sixth column;
Right-click the table with actions to be displayed on the monitor;
Select "Format cells";
Mouse over the first bookmark "Number";
Set text format.
To establish a general information exchange rules between various government departments exist technological cards Interdepartmental interaction. Such cards There are separate projects that describe the procedure for sharing information between the authorities, the mutual obligations of institutions for the content, timing and methods of transmitting information are determined. Filling technological cards Exercised according to certain rules.
Instruction
Familiarize yourself with the structure of technological interdepartmental interaction. A map of the procedure for the provision of public services, data on the composition of documents for a specific service, information on counterparties, plans for incorporation and plans for the implementation of interaction between departments.
Prepare forms necessary for the preparation of technological cards, including forms for making data on the procedure for providing state, forms to make data on counterparties and the content of interdepartmental interaction, the form of a plan to make changes to legal acts and the implementation plan for such interaction.
Absolutely all cases when filling out forms it is impossible to foresee, so when filling cards Proceed from the specific conditions relating to the description of your departments. Ministry economic Development RF provides instructions for filling out forms for technological maps, relevant recommendations and description of the procedure for coordination of technological cards.
When filling technological cards Consider that it is drawn up for each state service separately.
If information is planned to be obtained from the basic resource in the form of an extract, for example, from the Incorption, then describe the request in a standard way (according to the instructions), since when describing it may find out that the data of the basic resource can be for interdepartmental interaction.
After the compilation of technological cards And all the necessary forms agree with all the counterparties participating in the provision of public services (consumers and data providers).
Sources:
- ABOUT technological cards Interdepartmental interaction in 2019
The code product is a special identifier mobile devices Nokia. It is applied to check the phone when updating it. During the use of the device, you can change this code.
